Budget Performance Report Warwick Bottle Company (WBC) manufactures plastic two-liter bottles for the beverage industry. The cost standards per 100 two er bottles are as follows: Standard Cost Cost Category per 100 Two Liter Bottles Direct labor $1.26 4.82 Direct materials Factory overhead 0.32 $6.40 At the beginning of March, WBC management planned to produce 450,000 bottles. The actual number of bottles produced for March was 490,000 bottles. The actual costs for March of the current year were as follows: Cost Category Actual Cost for the Month Ended March 31, 2014 Direct labor $6,050 Direct materials 23,050 1,580 Factory overhead Total $30,680 Enter all amounts as positive numbers. Hide a. Prepare the March manufacturing standard cost budget (direct labor, direct materials, and factory overhead) for WBC, assuming planned production